She represents large public and privately held companies in a broad array of employee benefits and executive compensation matters including tax qualified plans
, employee health and welfare plans, severance arrangements and non-qualified deferred compensation.
One solution is to take advantage of the in-service distribution rules applicable to certain tax qualified plans
The IRS consolidated four correction programs for tax qualified plans
into a single Employee Plans Compliance Resolution System (EPCRS).
The unintended consequence of this would be to create "churning" in the market by encouraging consumers to drop their pre-HIPAA coverage and buy post-HIPAA tax qualified plans
, at their current age, which would likely cost more.
He will specialize in healthcare plan design, tax qualified plans
, pension plan structuring and compensation agreements.
Following the enactment of ERISA, which imposed more stringent rules on tax qualified plans
, the plan was amended a number of times; however, the plan did not request a new IRS determination letter until 1984.
The CalPERS Long-Term Care Program offers tax qualified plans
Pursuant to OTS regulations, the common stock is being offered for sale in a subscription offering, in the following order of priority: 1) First Niagara Bank's depositors with $50 or more on deposit at June 30, 2001; 2) First Niagara Financial Group's tax qualified plans
, including the Employee Stock Ownership Plan and 401(k) Plan; 3) depositors with $50 or more on deposit at September 30, 2002, and 4) depositors at November 10, 2002.